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40-7-25.1
Section 40-7-25.1 Current use value of Class III property - Definition; appraisal of property
at request of owner; legislative intent; applicability of section; method of valuation; factors
considered in appraisal; rules and regulations of Department of Revenue; hearing objections.
(a) For ad valorem tax years beginning on and after October 1, 1978, with respect to taxable
property defined in Section 40-8-1, as amended, as Class III property and upon request by
the owner of such property as hereinafter provided, the assessor shall base his appraisal
of the value of such property on its current use on October 1 in any taxable year and not
on its fair and reasonable market value. Failure of an owner of Class III property to request
appraisal at current use value shall mean that the property shall be valued on its fair and
reasonable market value as otherwise provided in this title until such time as the owner thereof
shall request valuation on the basis of current use value. As used in...
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45-8-90
Section 45-8-90 Economic Development Council - Creation; composition; powers and duties. (a)(1)
For the purposes of promoting industry and trade and economic development and to assist Calhoun
County and the municipalities located therein in their pursuits therefor and to provide for
the exercise by the county and the municipalities of certain powers and authority proposed
to be granted to them by an amendment to the Constitution of Alabama, the act proposing such
amendment being adopted at the same session of the Legislature at which the act adding this
section was adopted, there is hereby created an economic development council for Calhoun County,
which council shall constitute a public corporation under the name Calhoun County Economic
Development Council. (2) This section shall be liberally construed in conformity with the
purposes. (b)(1) The powers and authorities of the Calhoun County Economic Development Council
shall be vested in and performed by a board of directors. (2) The...
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37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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45-45-201.07
Section 45-45-201.07 Payment of tax required for issuance of license. To prevent motor vehicles,
as defined by Section 40-12-240, from escaping taxation and to provide for the more efficient
assessment and collection of taxes due on same, no license shall be issued to operate a motor
vehicle on the public highways of this state, nor shall any transfer be made by the director
of the department as provided under this part, until the ad valorem tax on such vehicle shall
have been paid in the county for the preceding year, as evidenced by a receipt of the director
of the department where the owner of the vehicle resides, if the vehicle is owned by an individual;
and if the vehicle is owned by a firm, corporation, or association, then as evidenced by the
receipt of the director of the department in the county in which the motor vehicle is used
or operated; provided, that this section shall not apply to motor vehicles owned by dealers,
the state, counties, and municipalities. Every person,...
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11-44B-25
Section 11-44B-25 Procedures to reduce or delete areas from police jurisdiction. Notwithstanding
any law to the contrary, any Class 4 municipality that is organized pursuant to this article
may from time to time reduce or delete various portions and areas from the territorial limits
of its respective police jurisdiction or its planning jurisdiction or both as established
by law, including, but not limited to, Sections 11-40-10 and 11-52-30, Act 76-594 and as amended
by Act 94-539, the reduction and deletion shall be pursuant to the following procedure: (1)
INITIATION. The governing body of the municipality shall adopt a resolution calling for public
hearings to consider the adoption of an ordinance or ordinances for the purpose of deleting
a portion or portions of territory from its respective police jurisdiction or planning jurisdiction,
or both, as the case may be. The resolution shall state the time, date, and place of all public
hearings in regard to the ordinance and a reasonably...
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40-17-223
Section 40-17-223 Distribution of tax proceeds derived from lubricating oil. All revenues received
or collected by the Department of Revenue upon the selling, use or consumption, distributing,
storing, or withdrawing from storage in this state of lubricating oil remaining after the
payment of the expense of administration and enforcement of this article are hereby allocated
and appropriated in the following manner: (1) Forty-five percent of the net tax proceeds is
hereby allocated and appropriated for state highway purposes and as the state's share of the
net tax proceeds to be covered into the State Treasury to the credit of the Public Road and
Bridge Fund and disbursed as provided in this article. (2) Fifty-five percent of the net tax
proceeds is hereby allocated and appropriated to be used for highway purposes by the counties
and municipalities to be covered into the State Treasury and disbursed and allocated as hereinafter
provided in this section. a. A portion of the local...
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11-65-10
Section 11-65-10 Powers and duties of commission. When authorized by one or more elections
as provided in Section 11-65-4, a commission shall have the powers and duties necessary to
license, regulate, and supervise horse racing and pari-mutuel wagering thereon and greyhound
racing and pari-mutuel wagering thereon within the commission municipal jurisdiction, including,
without limiting the generality of the foregoing, the powers and duties hereinafter set forth
in this section or in other sections of this chapter. (1) A commission shall have succession
in perpetuity, subject only to the provisions of this chapter as it may be amended from time
to time. (2) A commission shall have the power to sue and be sued in its own name in civil
suits and actions and to defend suits against it. (3) A commission shall have the power to
adopt and make use of an official seal and to alter the same at pleasure. (4) A commission
shall have the power to adopt, alter, and repeal bylaws, regulations and...
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16-60-26
Section 16-60-26 Appropriations by counties and municipalities therein for college; use of
public school funds. The governing bodies of the Counties of Franklin, Marion and Winston
and of each municipality in such counties are hereby authorized to appropriate funds in their
respective treasuries, not otherwise appropriated, to be used for the acquisition of land
and the construction thereon of buildings suitable for the college, or for the purchase of
existing buildings adaptable to use for the college and the lands on which they are located.
After the establishment of the college, such counties and the municipalities therein may make
annual appropriations for the maintenance, support and operation of the college. The board
of education of each of these counties and the board of education of every incorporated municipality
having such a board within these counties may allocate, use and expend public school funds
under their jurisdiction in aid of the establishment, maintenance and...
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16-60-56
Section 16-60-56 Appropriations by counties and municipalities therein for college; use of
public school funds. The governing bodies of the Counties of Jackson and DeKalb, and of each
municipality in such counties, are hereby authorized to appropriate funds in their respective
treasuries, not otherwise appropriated, to be used for the acquisition of land and the construction
thereon of buildings suitable for the college, or for the purchase of existing buildings adaptable
to use for the college and the lands on which they are located. After the establishment of
the college, such counties and the municipalities therein may make annual appropriations for
the maintenance, support and operation of the college. The board of education of each of these
counties and the board of education of every incorporated municipality, having such a board,
within these counties may allocate, use and expend public school funds under their jurisdiction
in aid of the establishment, maintenance and operation...
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40-20-8
Section 40-20-8 Allocation and distribution of net taxes collected; property which consists
of submerged lands and onshore lands; onshore lands defined; applicability of section; final
determination establishing allocation base. (a) Ninety percent of the net amount of all taxes
herein levied and collected by the department on oil or gas produced from submerged lands
as herein defined shall be deposited to the State General Fund. The remaining 10 percent of
such net amount shall be allocated and distributed by the Comptroller to the county in which
the oil or gas was produced for county purposes or to be expended at the discretion of the
county governing body. (b) Twenty-five percent of the net amount of all taxes herein levied
and collected by the department, except as provided herein in subsection (a), shall be deposited
by the department to the General Fund of the state. (c) Sixty-six and two-thirds percent of
the remaining 75 percent of all taxes herein levied and collected by the...
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